South Australian Consolidated Regulations

LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) REGULATIONS 1999

under the Local Government Act 1999

TABLE OF PROVISIONS

   PART 1--Preliminary

   1.      Short title
   4.      Interpretation
   4A.     Adopted standards and statements

   PART 2--Financial accountability

   5.      Long-term financial plans
   5A.     Annual business plans
   5B.     Budget
   6.      Provision of subsidiary budgets to councils
   7.      Reconsideration of budgets

   PART 3--Accounting principles

   8.      Accounting standards
   9.      Revaluation of assets

   PART 4--Financial statements

   10.     Form of financial statements
   11.     Certification and adoption of council financial statements
   12.     Prescribed day
   13.     Provision of information

   PART 4A--Audit committees

   13A.    Membership

   PART 5--Audit

           Division 1--Audit standards

   14.     Audit standards

           Division 2--Subsidiaries

   15.     The auditor of a subsidiary
   16.     Reporting

           Division 3--Independence of council auditor

   16A.    Independence of council auditor

   PART 6--Other matters

   17.     Long service leave
   18.     Duty to insure against liability
           Legislative history